Sunita Lough

Deputy Commissioner, Services and Enforcement

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Sunita Lough is the Deputy Commissioner for Services and Enforcement of the Internal Revenue Service.    As the DCSE, she provides leadership to the four taxpayer-focused IRS operating divisions; Wage & Investment, Large Business and International (LB&I), Small Business/ Self Employed and Tax Exempt & Government Entities (TE/GE).   She also oversees the IRS Criminal Investigation Division, Office of Professional Responsibility, Online Services, the Return Preparer Office, and the IRS Whistleblower Office.

Sunita joined the IRS in 1994, as a tax law specialist in the Exempt Organizations Division.  She has served in many different positions within the IRS, including docket attorney in the Office of Chief Counsel and technical advisor to the director, Tax-Exempt Bonds.  From 2003 to 2008, she served as the Director, Federal, State and Local Governments.  After graduating from the executive development class in 2009 she served as the Director, Exempt Organizations (EO) Examinations until accepting the position Deputy Director, Pre-filing and Technical Guidance, LB&I in December2009. She also served as the Director, Pre-filing and Technical Guidance. In 2014, she joined TE/GE where she led the Division in all aspects of strategic planning and tax administration for entities not subject to income tax under the Internal Revenue Code.   She remained in this role until 2019, with the exception of a 2018 detail as the head of the DCSE Tax Cuts and Jobs Act office.   In this role she led an executive team to deliver all aspects of the 119 provisions contained in the TCJA.  Implementing the largest tax reform in 30 years, she oversaw the publication of over 100 pieces of guidance; revisions to more than 500 tax forms, publications, and instructions, including Form 1040; and substantial IT re-programming efforts.

Sunita received her Juris Doctorate degree from George Mason University Law School and Master of Laws degree in taxation from Georgetown University Law Centre.  She has eight years of private practice experience in the areas of tax-exempt bonds and exempt organizations.  Sunita is a member of the District of Columbia and Virginia State Bars.

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